Comercio internacionl

Páginas: 11 (2646 palabras) Publicado: 7 de junio de 2010

IMPORTATION AND MOVEMENT OF WINE PRODUCTS ACCOMPANYING DOCUMENTATION REQUIRED FOR CERTIFICATION AND AUTHENTICATION PURPOSES. A. GENERAL 1. This handout summarises the the use of documentation to accompany the movements of wine sector products but only in so far as they relate to the certification and authentication of wine sector products. It does not attempt to addressthe wider issues of fiscal or quota controls which are the responsibility of H.M. Revenue and Customs. In this context, these notes reflect the requirements of the following E.C. regulations:a. Regulation (EC) 555/2008 This regulation covers the requirement for and the use of documentation issued by the authorities in Third Countries to support the entry of wine sector products into the Communityand any subsequent movements of these products up to the moment of entry into free circulation (the VI system). In the UK, the rules concerning the use of these documents for fiscal purposes will be enforced by HM Revenue and Customs, and for certification and authentication purposes by the Food Standards Agency, Wine Standards (WSB). b. Regulations (EEC) 2719/92 and 3649/92 These regulations(issued in response to Directive 92/12/EEC) cover the general requirement for and the use of the documentation accompanying the movement between Member States of excisable goods which are under duty-suspension arrangements or which have already been released for consumption. These fiscal documents (the Administrative Accompanying Document and the Simplified Accompanying Document) will, in certaincircumstances, also satisfy the requirements of the wine regime for the movement within the Community of wine products (see c. below). The rules concerning the use of these documents for fiscal purposes will be enforced by HM Revenue and Customs. c. Regulation (EC) 436/2009 This regulation sets out the requirements of the EC wine regime for documentation to accompany the movement of wine products withinthe Community for certification and authentication purposes; and it also deals with the certification of origin of wines exported outside the Community (i.e. to Third Countries). Enforcement of the provisions of this regulation is primarily the responsibility of the WSB, even though in many instances the actual documents used will be basically the same as those required for fiscal purposes (seeb. above). 3. These notes are intended to give general guidance to any corporate body or individual involved in the movement or holding of wine on the European regulations concerning the requirement for and use of Accompanying Documents for certification and authentication purposes. They should not be quoted as authoritative interpretations of


Wine Standards, Food Standards Agency, 125Kingsway, London WC2B 6NH

the law, nor should they be regarded as a substitute for the specific EC regulations quoted. In case of doubt, WSB Inspectors or HM Revenue and Customs officers as appropriate should be consulted. B. W.S.B. ENFORCEMENT PROCEDURES 4. The WSB's responsibility for the enforcement of the regulations referred to in para. 2a. and c., together with the powers of its Inspectorsto enter, examine and, if necessary, copy and seize, are set out in a Statutory Instrument, the Wine Regulations. It is standard practice therefore for Inspectors when visiting wine importers and wholesalers, or those premises involved with storing or moving wine (e.g. warehouses, REDS, etc,) to demand sight of the accompanying documents required for certification and authentication purposes. Theresponsibility for producing or obtaining the required documentation on demand lies with the owner (or the importer) of the wine. In practice however, when wine goes direct on arrival in the UK into a Tax warehouse (or duty paid storage) other than the owner (importer)'s premises, or where wine is delivered initially to the owner (importer)'s premises but the duty responsibility is discharged by...
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